There are no links to the official documents for the years 1989 through 1995.
The information below can only be used as help for further research, as
there is not enough information here to rely on for official guidance.
For that you need to obtain a copy of the complete document.
A public hearing will be held on July 8, 1993, on proposed regulations relating to the
taxation of tax-exempt organizations
The public hearing, relating to the allowance of the estate and gift marital deduction in
the case of transfers to a noncitizen spouse, originally scheduled to be held on March 2,
1993, has been rescheduled. The new hearing will be held on April 2,1993.
A public hearing will be held on April 21, 1993, on proposed regulations relating to the
generation-skipping transfer tax.
Rev. Rul. 93-11
Qualified tertiary recovery methods. The Service has ruled on the circumstances under
which immiscible nonhydrocarbon gas displacement qualifies as tertiary recovery method for
purposes of section 193 of the Code. Rev. Rul. 85-141 modified.
Rev. Rul. 93-13
Timing of section 734(b) basis adjustments; section 736(b)(1) payments. Section 734(b)
basis adjustments to partnership property, made in connection with section 736(b)(1)
payments to a partner, correspond in timing and amount with the recognition of gain or
loss by the retiring partner with respect to those payments.
Final regulations under sections 61 and 132 of the Code relate to taxation of fringe
benefits and exclusions from gross income of certain fringe benefits.
Proposed regulations under section 401 of the Code relate to nondiscrimination
requirements for qualified plans. A public hearing will be held on April 23, 1993.
Proposed regulations under sections 512 and 513 of the Code relate to taxation of
tax-exempt organizations' income corporate sponsorship.
Proposed regulations relating to the definition of the term "registration-required
obligation" and to the repeal of 30 percent withholding on certain types of interest
by the Tax Reform Act of 1984.
Proposed regulations under section 6662 of the Code relate to imposition of
accuracy-related penalties. A public hearing will be held on May 14,1993.
Crawford County Conservation League, Inc., Bucyrus, OH, no longer qualifies as an
organization, contributions to which are deductible under section 170 of the Code.
Rev. Rul. 93-12
Valuation; stock; intrafamily transfers; minority discounts. In determining the value of a
gift of a minority block in a closely-held corporation, the block should be valued for
gift tax purposes without regard to the family relationship of the donee to other
shareholders. Rev. Rul. 81-253 revoked.
Proposed regulations under sections 4681 and 4682 of the Code relate to exports of
ozone-depleting chemicals and to certain medical uses of ozone-depleting chemical. A
public hearing will be held May 27, 1993.
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